Sheridan Company purchased a new machine on October 1,2025 , at a cost of $104,100. The company estimated that the machine has a salvage value of $7,140. The machine is expected to be used for 96,000 working hours during its 10 -year life- (a) Compute depreciation using declining-balance using double the straight-line rate for 2025 and 2026 . (Round answers to 2 decimal places, es 2,152.75.)